https://www.taxtmi.com/caselaws?id=416762 The ITAT partly allowed the assessee's appeal, directing a merit-based review of the rejection of the application under section 154 and the disallowance of set off of b/f business loss against business income for AY 2006-07. The ITAT emphasized the importance of timely communication of adjustments to the assessee, citing a Delhi High Court decision. An additional ground challenging the interpretation of intimation under section 143(1)(a) was dismissed. en-us Thu, 18 Nov 2021 00:00:00 +0530 Fri, 07 Jan 2022 08:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416762 The ITAT partly allowed the assessee's appeal, directing a merit-based review of the rejection of the application under section 154 and the disallowance of set off of b/f business loss against business income for AY 2006-07. The ITAT emphasized the importance of timely communication of adjustments to the assessee, citing a Delhi High Court decision. An additional ground challenging the interpretation of intimation under section 143(1)(a) was dismissed. Case-Laws Income Tax Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416762